Running for about 2.25 miles (3.62 km) in a general north–south direction, connecting rural portions of Rush and Henry counties.

SR 140 starts in rural Rush County, just south of Hoosier Youth Challenge Academy, as a continuation of Rushville Road (CR 340 W).

The state road heads generally towards the northwest, passing through Hoosier Youth Challenge Academy, before crossing the Big Blue River.

The lowest traffic count is at the southern end of SR 140, where 641 vehicles travel the highway on average each day.

The original routing started at the Indiana Soldiers and Sailors Orphans Home, now Hoosier Youth Challenge Academy, and ran north to US 40 much as it does today.